탄소중립을 위한 기업의 재생에너지 생산 및 사용에 대한 세제지원

초록

Carbon emission regulations have been strengthened worldwide. However, it is difficult for Korean companies to implement renewable energy in a situation where the domestic renewable energy industry is weak. Therefore, this paper aims to identify the challenges of tax incentives for renewable energy and to suggest measures for improvement. The tax incentives that can be applied to all companies implementing renewable energy consist of two tax credits；integrated investment tax credit and R&D(research and human resources development) expenses tax credit. Tax credit rates are applied differently depending on the type of technology；national strategic technology, new growth engines and source technology, and many others. New and renewable energy is included in new growth engines and source technology. Thus, the tax credit rate for new and renewable energy is lower than that for national strategic technology. In addition, the applicability of tax credits is decided by the tax law. To promote implementing renewable energy, we suggest improvement measures of tax incentives for both renewable energy suppliers and buyers. Given that implementing renewable energy has a significant impact on corporates’ global competitiveness and the national economy, new and renewable energy needs to be subject to high tax credit rate corresponding to that of national strategic technology. Therefore, we suggest that new and renewable energy should be included in national strategic technology. We also suggest that new and renewable energy be defined on an equal footing with national strategic technology and new growth engines and source technology, rather than being in a subcategory of new growth engines and source technology. In addition, government needs to consider expanding the scope of new and renewable energy for integrated investment and R&D expenses tax credits. We propose introducing a new tax credit for renewable energy purchases as well, considering that Korean companies prefer to purchase renewable energy rather than generating renewable energy. During the discussion process, it is important to consider fiscal soundness, fairness with other industries, and overlapping application of benefits.

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